Guidelines
Some school division purchasing is done most efficiently with a division purchasing card. In many cases, purchases can be made with purchase orders or by reimbursing employees for approved purchase of supplies. There needs to be a consistent process for the approval of an employee to be given a division purchasing card, the types of purchases for which the card may be used, the monitoring process, the employee's acceptance of responsibility for appropriate use, and possible consequences for inappropriate use.
Procedures
The superintendent, assistant superintendents, associate superintendent and department managers for maintenance, transportation, information technology, student support services and finance will have division purchasing cards providing that they sign the agreement found in Appendix A and have not been prohibited by the division from having one.
Each principal, vice principal and/or assistant principal will have division purchasing cards providing each signs the agreement found in Appendix A and has not been prohibited by the division from having one.
Each principal and department manager who believes that there are others on staff who need to have a division purchasing card to perform their duties effectively, will complete the application form found in Appendix B.
The superintendent, or designate, will determine which of the proposed employees will receive a division purchasing card. The key factors will be the type of position, and therefore purchasing required, any previous actions by the employee that would prohibit the employee from having a division purchasing card, and consistency throughout the division.
The approved employees will receive division purchasing cards provided they sign the agreement found in Appendix A.
The persons in the positions named in 1. and 2. above will check the credit card transactions by viewing the receipts to ensure that purchases were for appropriate purposes, as well as the accuracy of the GL expense codes used, then approve them, for the persons supervised by them. Receipts are to be scanned and attached to the transactions using the US Bank cardholder portal.
The cardholder is responsible for the transaction workflow using the US Bank Online access portal. The cardholder must register as a user to view, make changes, and approve purchasing card transactions as well as send transactions to supervisors for further approval. The cardholder is responsible for uploading and attaching digital receipts or invoices to all purchasing card transactions. If the employee cannot provide a receipt, the process outlined in Appendix A will be followed with the employee agreeing to reimburse the amount or have it deducted from salary. If it is to be deducted, the finance department staff member who deals with purchasing cards will notify payroll. Disputes about reimbursement will be referred to the associate superintendent, business services.
Specific Instructions
a) Control of the Card
Your Purchasing Card is the property of the issuing financial institution. Decisions regarding issuance, suspension or revocation will be made by Grasslands School Division. The card is only to be used for School Division business. Unauthorized and/or inappropriate use of your card can be considered misappropriation of School Division funds and may result in the loss of your card and disciplinary action, up to and including termination of employment.
b) Responsibility
- Do NOT use your card for personal purchases or as identification for cashing personal cheques.
- Exercise reasonable care and security in your use of your card and card number.
- You are responsible for all purchases made with your card and you must produce receipts and/or proof of the transactions. The receipts or invoices must detail the items purchased, i.e. a till slip or formal invoice.
c) Acknowledgements
By signing Appendix A, you are acknowledging your understanding of the terms, conditions and regulations regarding the use of the Purchasing Card as defined in these guidelines, and accept responsibility for the card in your possession. The signed Card Acknowledgment Form will be kept on file at the Division office.
d) Receipt of Card
You should receive your card within approximately 7-10 working days after the application has been approved by the superintendent or designate and has been received by the issuing financial institution.
e) Card Activation
On receipt of your Purchasing Card, sign the back immediately, and keep it in a secure place.
Before using your card for the first time, activate your card by calling the 1-800 number indicated on the card sticker. Please ensure you follow the directions enclosed with your card regarding the PIN number that will be issued with your card.
f) Types of Purchases
Use your Purchasing Card to purchase and pay for goods and services where the vendor accepts VISA.
g) Card Limits
Each Purchasing Card is assigned a monthly dollar limit as well as a per transaction dollar limit that applies to all purchases. If your limit needs to be reviewed, contact your school or department's administration.
h) Restricted Purchases
Personal purchases of any nature are NOT allowed. This includes personal purchases on your card in order to receive school discounts or any other form of personal purchases.
The purchase of alcoholic beverages is NOT allowed.
i) Using Your Purchasing Card
You can use your Purchasing Card to make purchases in person or by phone, mail, fax or internet.
j) Supplier Instructions
Contact the supplier directly and arrange for purchase and delivery to required location.
Instruct the supplier to:
- Send a receipt or packing slip directly to you and NOT to Accounts Payable
- Enter their GST/PST registration number on the receipt
- How the goods should be shipped (if required)
k) Returning Goods
You are responsible for the return of goods and for obtaining a credit on your purchasing card for those returned goods.
Do NOT accept a cash refund.
l) Declined Transaction
If a transaction is declined, contact the Purchasing Card Administrator at (403) 793-6700.
m) Taxes
Items purchased with your Purchasing Card anywhere in Canada should normally include applicable GST/HST or PST.
The GST/HST/PST amount shown on your transaction is calculated by the Purchasing Card system based on the total price and province of the Vendor. Please ensure that the amount shown for National Tax is the same as the amount shown on the detailed receipt. If changes are necessary, please make this adjustment in the US Bank Access Online portal to agree with the amount on the detailed receipt before you send it to your supervisor for final approval.
n) Account Code and Cost Allocation
A default account code is entered for each cardholder on during the application form process. This is the account code your school or department's Administration feels the majority of your purchases should be coded to.
You should change this default account code using the US Bank Access Online portal if it is not applicable to a particular transaction. Please contact your school or department Administration for a list of available account codes.
o) Transaction Management
Cardholders will receive emails from US Bank when they have used their card for a purchase and have a pending transaction. These transactions MUST be submitted to your supervisor for further approval as soon as possible. Reminders will also be sent to you by the Purchasing Card Administrator when you have overdue transactions.
As part of the transaction approval process, you are responsible to verify the completeness and accuracy of the statement as follows:
- Verify all transactions are valid;
- Update as necessary, any tax amounts and/or account codes;
- Attach supporting detailed receipts or invoices for each transaction;
- Send transactions for final approval to your supervisor as per Procedure 7 above
If receipts are not attached to the transactions, for example, missing receipts or non-detailed receipts (for example, VISA receipt without the detailed expenditures), the transaction will be rejected by your supervisor with reasons. The cardholder is given 20 days from the purchase date to attach a proper receipt. If a proper receipt is not produced within this time, the charge is deemed to be a personal purchase and will be deducted from the cardholder's payroll cheque. If this happens more than 3 times the card will be suspended until further notice.
Failure to attach proper receipts or meet deadlines for submission of your completed Monthly Statement will result in the following:
| 1st Offense | Reminder of the Purchasing Card Procedures |
| 2nd Offense | Written warning |
| 3rd Offense | Card is deactivated, until further notice |
p) Review and Approval
As part of the transaction management process, all purchase transactions must be sent to your supervisor for approval. This individual is acknowledging the review and approval of all your expenditures. This review of expenditures is a primary control essential to the success of the Purchasing Card program.
q) Dispute Process
In the event that a transaction item does not agree with your record receipts, contact the Vendor immediately and try to resolve the difference.
If the Vendor agrees to issue a credit on your Purchasing Card, make note in the allocation comment section for your supervisor so they know the reason for the discrepancy and what steps are being taken to correct it.
If the supplier does NOT agree that an error has been made:
- Notify VISA customer service immediately at 1-800-588-8065 and confirm the notification by email
Disputed charges must be identified as soon as possible. A dispute resolution can be launched by calling US Bank at 1-888-974-3464.
Lost or Stolen Cards
If your card is lost or has been stolen (or you suspect it is lost or stolen):
- Notify VISA Emergency Card Replacement immediately at 1-800-588-8065. Confirm the telephone call with a written notice sent by email and copied to the Purchasing Card Administrator
- Notify your school or department's administration immediately, in the event that you are unable to contact administration, contact the Purchasing Card Administrator.
- Upon receipt of your call, further use of your card will be blocked. Prompt action in these circumstances can reduce the School Division's liability for fraudulent charges. A replacement card will be issued directly to you as soon as possible.
Liability
The School Division is NOT liable for any debt resulting from the loss or theft of your card after the time you contact VISA.
Key Contacts
US Bank Canada/Royal Bank VISA Commercial Card Centre:
Lost/Stolen Reporting 1-800-588-8065 Emergency service is provided 24 hours per day, 365 days a year to:
- Report lost or stolen cards; and
- Arrange emergency card replacement
Access Online Technical Help Desk
- 1-877-332-7461 or https://www.access.usbank.com
Normal hours of service are 8:00am – 8:00pm E.S.T for the following:
- Resolving problems on accessing and using the cardholder portal
Grasslands School Division Purchasing Card Administrator (403) 793-6700
Cardholder Transfers, Terminations and Cancellations
a) Transfers
- If you are transferred to another location in the same position, please contact your new school or department administration to update your default account code.
- If you are transferred to a different position, you will need to ask the principal or department manager whether or not that position is one that has been approved to have a credit card.
b) Terminations and Cancellations
If you terminate your employment with Grasslands, retire or wish to cancel your card, give your card to your school or department administration.
c) Leave of Absence
If you are taking a leave of absence (including sick leave for an extended period), give your card to your school or department Administration. Your card will be deactivated until such time as you return to your position.
d) Other
You may be requested to surrender your Purchasing Card for reasons not relating to your own personal situation, such as reorganization or work stoppage.
Appendix A — Agreement for Use of Grasslands Purchasing (Credit) Card
Grasslands School Division is pleased to present you with a Purchasing Card. It demonstrates Grasslands School Division's trust in you to make certain purchases on its behalf, and with this trust comes the responsibility to use the card in a reasonable fashion.
I, __________________________________, hereby acknowledge receipt of a Grasslands School Division Purchasing Card issued by US Bank Canada. I understand a Purchasing Card is not necessarily provided to all employees. Assignment is based on the need to purchase goods or services on behalf of Grasslands School Division. This card may be revoked based on a change of assignment or location. I understand the card is not an entitlement nor is it reflective of title or position.
I acknowledge that this Purchasing Card has been issued to me to make purchases for Grasslands School Division business only in accordance with the guidelines set out in the most recent Policy and Procedure Guide governing Purchasing Card use. I understand that all charges will be paid directly by Grasslands School Division.
I acknowledge receipt of Administrative Procedure 425, and I agree to accept responsibility for the protection and proper use of the Purchasing Card in accordance with its terms and conditions. I understand that improper or fraudulent use of the Purchasing Card may result in established disciplinary action and cancellation of the Card.
Furthermore, I understand that this Purchasing Card remains the property of the US Bank Canada, assigned to me on behalf of Grasslands School Division. I understand I will return the card to the Program Administrator at the end of my employment with Grasslands School Division whether for retirement, voluntary separation, resignation or dismissal, or at the request of the Associate Superintendent Business Services.
I understand that I am required to comply with internal control procedures designed to protect School Division assets. This may include periodically being asked to produce the card to validate its existence and account number. I understand I am required to process my transactions by supplying appropriate receipts, making changes to tax and GL codes as necessary, and forwarding transactions to my supervisor for approval within the time frames indicated.
I agree, pursuant to Section 7 of AP 425 Division Purchasing Cards, that receipts not provided within 20 days from the date of the transaction, or personal purchases not reimbursed, will be deducted in full from my next pay.
Date ___________________________
Employee Name (print)
Employee Signature
Appendix B — Application for Purchasing Card Approval
Name of recommending principal or department manager _______________________
School or Department _____________________________
Employees recommended for approval to have a division purchasing card.
Name ________________ Position __________________. Reason for recommended need for a division purchasing card.
Name ________________ Position __________________. Reason for recommended need for a division purchasing card.
Name ________________ Position __________________. Reason for recommended need for a division purchasing card.
Name ________________ Position __________________. Reason for recommended need for a division purchasing card.
Name ________________ Position __________________. Reason for recommended need for a division purchasing card.